10 The assets of WHO are its staff and the funds provided by Member States and other donors. Every staff member, irrespective of their level, function or duty station, is responsible for complying with the Staff Regulations and Rules as well as policies relating to conduct and ethics. Failure to do so can reflect adversely on the Organization which may prejudice its reputation. This may result in the loss of Member State confidence, the undermining of respect for the integrity of WHO's technical work, and damage to the image of WHO as an employer of choice.
20 WHO follows a results-based managerial framework that entails delegated responsibility, authority and accountability at all levels of the Organization. Decisions regarding the use of financial and other resources are therefore taken by managers at all levels and in all duty stations. Integrity is a key element of any accountability framework and must be supported by a sound internal control framework, including a policy that covers both fraud prevention and the contingency measures that may be taken to prevent fraud.
30 Fraudulent conduct is unacceptable to the Organization. The Director-General has overall responsibility for the detection and prevention of fraud, misappropriation or other inappropriate conduct, and is assisted in this by the Comptroller, Director Human Resources Department (Director HRD), Director Internal Oversight Services (Director IOS), Director Compliance, Risk and Ethics (CRE) and Legal Counsel. This group functions as a high level committee for the development of fraud prevention policies and measures, and acts as a focal point for their ongoing implementation and review.
40 Managers at all levels of the Organization are responsible for the detection and prevention of fraud, misappropriations and other inappropriate conduct in the area under their responsibility. Managers and staff who have delegated authority for financial and human resources are accountable to the Director-General for the proper use of these resources, as well as compliance with all relevant regulations, rules and policies.
50 In addition, managers are responsible for creating and maintaining a culture of integrity, honesty and high ethics; for evaluating the risks of fraud, and for implementing the processes, procedures, and controls needed to mitigate the risk and reduce the opportunities for fraud. Managers must lead by example and show staff through their own actions that dishonest or unethical behaviour is not tolerated.
60 Fraud policies apply to any alleged fraud, (actual, suspected or attempted) involving staff members. In addition, they apply to consultants, contractors, outside agencies doing business with WHO, and/or other parties having a business relationship with WHO. For more information on fraud, refer to emanual chapter I.6.2 Office of Internal Oversight Services.
70 WHO's policy on Whistleblowing and protection against retaliation applies to all those (staff or other) who report, in good faith, suspected wrongdoing of corporate significance to WHO and may be subject to retaliatory action as a result. Wrongdoing that implies a significant risk to WHO includes without being limited to:
- Fraud
- Corruption
- Waste of Resources
- Sabotage
- Substantial and specific danger to public health or safety;
- Sexual exploitation and abuse
Please refer to the Compliance, Risk and Ethics (CRE) intranet site and the WHO Whistleblowing and Protection Against Retaliation policy attached.
